HomeMy Public PortalAboutDecember (FY24) Segmented Balance SheetDecember 2023 December 2023 December 2023
Sanitary Storm Total
Current Assets:
Unrestricted Current Assets:
Cash and cash equivalents 54,788,110$ 1,743,141$ 56,531,251$
Investments 199,707,010 9,136,749 208,843,759
Sewer service charges receivable 80,263,307 39,848 80,303,155
Unbilled sewer service charges receivable 39,316,287 - 39,316,287
Property taxes receivable - 4,109,391 4,109,391
Accrued income on investments 1,596,463 33,190 1,629,653
Other Receivables 6,873,873 (2,125,234) 4,748,639
Supplies inventory 9,532,779 - 9,532,779
Total unrestricted current assets 392,077,829 12,937,085 405,014,914
Restricted Current Assets:
Cash and cash equivalents -$ 4,092,637$ 4,092,637$
Investments - 14,522,909 14,522,909
Other Receivables 33,157 - 33,157
Total restricted current assets 33,157 18,615,546 18,648,703
Total current assets 392,110,986 31,552,631 423,663,617
Non-current Assets:
Restricted Assets:
Cash and cash equivalents 33,237,055$ 6,749,180$ 39,986,235$
Investments 45,884,799 23,949,621 69,834,420
Long Term Investments 849,964 35,173,039 36,023,003
Property taxes receivable (17,972) 27,140,596 27,122,624
Accrued Income on investments 192,049 304,660 496,709
Other Receivables - 2,125,234 2,125,234
Total restricted non-current assets 80,145,895 95,442,330 175,588,225
Other Assets:
Notes receivable 7,763,983$ -$ 7,763,983$
Long-term investments 176,976,356 8,172,564 185,148,920
Other Receivables - Non Current (Leases) 3,012,760 - 3,012,760
Total other assets 187,753,099 8,172,564 195,925,663
Capital Assets:
Depreciable:
Treatment and disposal plant and equipment 1,334,652,969$ -$ 1,334,652,969$
Collection and pumping plant 2,677,411,569 699,151,972 3,376,563,541
General plant and equipment 95,769,872 19,600,477 115,370,349
Lease right of use asset 43,025,927 - 43,025,927
4,150,860,337 718,752,449 4,869,612,786
Less: Accumulated depreciation 1,663,014,217 264,482,050 1,927,496,267
Less: Accumulated amortization 12,495,249 - 12,495,249
Net Depreciable Assets 2,475,350,871 454,270,399 2,929,621,270
Non-depreciable:
Land 73,250,985$ 10,311,976$ 83,562,961$
Construction in progress 1,617,888,128 47,200,301 1,665,088,429
Net capital assets 4,166,489,984 511,782,676 4,678,272,660
Total non-current assets 4,434,388,978 615,397,570 5,049,786,548
Total Assets 4,826,499,964$ 646,950,201$ 5,473,450,165$
Deferred Outflow of Resources:
Bonds and Notes Payable-Deferred Loss 2,680,678$ -$ 2,680,678$
Pension Related Outflows 42,385,648 7,698,735 50,084,383
OPEB-related Outflows 3,376,329 538,636 3,914,965
Total Deferred Outflow of Resources 48,442,655$ 8,237,371$ 56,680,026$
(UNAUDITED)
METROPOLITAN ST. LOUIS SEWER DISTRICT
SEGMENTED STATEMENT OF NET POSITION
FOR THE PERIOD ENDING
December 2023
December 2023 December 2023 December 2023
Sanitary Storm Total
(UNAUDITED)
METROPOLITAN ST. LOUIS SEWER DISTRICT
SEGMENTED STATEMENT OF NET POSITION
FOR THE PERIOD ENDING
December 2023
Current Liabilities:
Contracts and accounts payable 55,433,920$ 34,900$ 55,468,820$
Lease liability 5,139,685 - 5,139,685
Deposits and accrued expenses 37,731,870 9,787,359 47,519,229
Retainage payable 22,927,597 45,868 22,973,465
Current portion of bonds and notes payable 70,649,000 - 70,649,000
191,882,072 9,868,127 201,750,199
Current Liabilities-Payable From Restricted Assets
Contracts and accounts payable -$ 139,809$ 139,809$
Retainage - 644,489 644,489
- 784,298 784,298
Total current liabilities 191,882,072 10,652,425 202,534,497
Non-current Liabilities:
Deposits and accrued expenses 9,503,636$ -$ 9,503,636$
Net Pension Liability 82,704,626 14,559,707 97,264,333
Lease liability 13,532,086 - 13,532,086
Total OPEB Liability 22,523,967 3,584,799 26,108,766
Bonds and notes payable 1,855,312,427 - 1,855,312,427
1,983,576,742 18,144,506 2,001,721,248
Total Liabilities 2,175,458,814$ 28,796,931$ 2,204,255,745$
Deferred Inflow of Resources:
Bonds and Notes Payable - Deferred Gain 11,776,283$ -$ 11,776,283$
Pension Related Inflows 1,186,744 232,159 1,418,903$
OPEB-related Inflows 3,851,108 647,400 4,498,508$
Lease-related Inflows 3,078,176 - 3,078,176$
Total Deferred Inflow of Resources 19,892,311$ 879,559$ 20,771,870$
Net Position:
Net Investment in Capital Assets 2,155,066,173$ 511,157,712$ 2,666,223,885$
Restricted for:
Debt Service 65,145,821 - 65,145,821
Subdistrict construction and improvement 2,042,587 113,827,987 115,870,574
Unrestricted 457,336,912 525,384 457,862,296
Total Net Position 2,679,591,494$ 625,511,083$ 3,305,102,576$
Please note - Rounding issues will be corrected at FYE